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Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting

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  • Hackmann, Johannes

    ()
    (Helmut Schmidt University, Hamburg)

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    Bibliographic Info

    Paper provided by Helmut Schmidt University, Hamburg in its series Working Paper with number 93/2009.

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    Length: 42 pages
    Date of creation: 07 May 2009
    Date of revision:
    Handle: RePEc:ris:vhsuwp:2009_093

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    Keywords: Einkommensteuer; Ehegattenbesteuerung; Ehegattensplitting; Splittingrechtfertigung; Globaleinkommensbesteuerung;

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    References

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    1. Homburg, Stefan & Gräff, Carsten, 1988. "Zur ökonomischen Begründbarkeit eines Familienlastenausgleichs," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 13-28..
    2. Hackmann, Johannes, 2002. "Der Sonderausgabenabzug nach dem Lebenspartnerschaftsergänzungsgesetz," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 82(4), pages 241-248.
    3. Scherf, Wolfgang, 1999. "Das Ehegattensplitting ist kein Steuervorteil," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 79(1), pages 27-34.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
    5. Peter Gottfried & Wolfram Richter, 1999. "The Tax Unit and Household Production: Comment," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 404-409, April.
    6. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 261-268.
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